Cigarette Taxes to Fund Health Care Reform: An Economic Analysis Metadata

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  • Main Title Cigarette Taxes to Fund Health Care Reform: An Economic Analysis


  • Author: Gravelle, Jane G.
    Creator Type: Personal
    Creator Info: Economics Division
  • Author: Zimmerman, Dennis
    Creator Type: Personal
    Creator Info: Economics Division


  • Name: Library of Congress. Congressional Research Service.
    Place of Publication: Washington D.C.


  • Creation: 1994-03-08


  • English


  • Content Description: A cigarette excise tax increase of 75 cents per pack has been proposed to finance part of the President's universal health care program. The tax enjoys considerable public support, would raise about $11 billion per year, and would be relatively simple to administer because it would increase an existing manufacturer's excise tax. This report discusses these rationales, as well as other effects of and concerns about the tax, organized into topics of market failure as a justification for the tax (i.e., economic efficiency); potential for revenue; equity; and the job loss the tax might cause in tobacco growing regions.
  • Physical Description: 63 pages.


  • Legislative Indexing Vocabulary: Taxation
  • Legislative Indexing Vocabulary: Excise tax
  • Legislative Indexing Vocabulary: Drug abuse
  • Legislative Indexing Vocabulary: Cigarettes
  • Legislative Indexing Vocabulary: Health policy
  • Legislative Indexing Vocabulary: Health care reform
  • Legislative Indexing Vocabulary: Business
  • Legislative Indexing Vocabulary: Tobacco industry


  • Name: Congressional Research Service Reports
    Code: CRSR


  • Name: UNT Libraries Government Documents Department
    Code: UNTGD

Resource Type

  • Report


  • Text


  • Accession or Local Control No: 94-214_1994Mar08
  • CRS Report Number: 94-214
  • Archival Resource Key: ark:/67531/metadc26039